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All Journal YUME : Journal of Management
Erfin Erfin
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Economics, Econometrics & Finance Health Professions Social Sciences

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Pembentukan Piutang tak Tertagih Melalui Metode Dana Cadangan St. Ramlah; Nur Aisyah; Erfin Erfin
YUME : Journal of Management Vol 6, No 1 (2023)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v6i1.3400

Abstract

Abstrak Tujuan penelitian ini adalah menganalisis perlakuan metode dana cadangan terhadap piutang tak tertagih. Jenis data yang digunakan yaitu data kualitatif dan data kuantitatif, sumber data yaitu data primer dan data sekunder. Metode analisis yang digunakan yaitu analisis deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa perlakuan metode dana cadangan terhadap piutang tak tertagih dicadangankan pada akhir periode setiap bulannya. Hal ini dapat dilihat bahwa metode dana cadangan terhadap piutang tak tertagih yang digunakan adalah dengan cara pembentukan PPAP (Cadangan Penyisihan Penghapusan Aset Produktif). Kata Kunci: Metode Dana Cadangan, Piutang Tak TertagihAbstractThe purpose of this study is to analyze the treatment of the reserve fund method against uncollectible receivables. The types of data used are qualitative data and quantitative data, data sources are primary data and secondary data. The analysis method used is qualitative descriptive analysis. The results of this study show that the treatment of the reserve fund method against uncollectible receivables is reserved at the end of the period of each month. It can be seen that the method of reserve funds against uncollectible receivables used is by means of the formation of PPAP (Reserve Allowance for Elimination of Productive Assets).  Keywords: Reserve Fund Method, Uncollectible Receivables
Co-Authors Nur Aisyah ST Ramlah